The Federal Government has approved a new pensionable salary structure for officers and personnel of the Nigerian Armed Forces, with Generals, Admirals and Air Chief Marshals now having a maximum annual pensionable salary of N29.75 million.
The new structure, approved by President Bola Tinubu in his capacity as Commander-in-Chief of the Armed Forces, takes effect from September 1, 2026.
The National Salaries, Incomes and Wages Commission (NSIWC) announced the review in a circular dated September 3, 2026, titled “Review of Gross Consolidated Armed Forces Salary Structure for Pension Purposes.”
The document, obtained by our correspondent, was signed by the commission’s Chairman and Chief Executive Officer, Major General Junaidu S. Bindawa (retd.).
It was addressed to senior government officials, including the Chief of Staff to the President, Minister of Defence, Minister of Finance and Coordinating Minister of the Economy, Secretary to the Government of the Federation, Auditor-General for the Federation, Director-General of the Budget Office and Accountant-General of the Federation.
The latest review follows an earlier circular issued on August 28, 2026, which approved a revision of the Consolidated Armed Forces Salary Structure (CONAFSS).
The commission said the pensionable salary adjustment was undertaken pursuant to Section 173(3) of the 1999 Constitution, as amended, and following the approval of the President.
In the circular, the commission said the revised structure was intended to establish the gross annual emoluments to be applied in determining pension benefits for personnel of the Nigerian Army, Nigerian Navy and Nigerian Air Force.
Generals top new pensionable salary scale
Under the revised structure, Generals in the Army, Admirals in the Navy and Air Chief Marshals in the Air Force will have pensionable annual salaries ranging from N21.90 million to N29.75 million, depending on their salary steps.
The highest figure of N29,745,561 translates to about N2.48 million monthly when divided by 12. However, the commission stressed that the figure is a pensionable annual salary and should not be regarded as the monthly take-home pay of serving military personnel.
Lieutenant Generals, Vice Admirals and Air Marshals will have annual pensionable salaries between N16,995,355 and N25,908,856.
Major Generals, Rear Admirals and Air Vice Marshals will earn between N14,977,173 and N23,899,084 annually for pension purposes.
For Brigadier Generals, Commodores and Air Commodores, the approved annual pensionable salaries range from N13,863,954 to N16,387,106.
At the colonel-level equivalent, Colonels, Captains and Group Captains will have pensionable annual salaries ranging from N8,313,134 to N9,489,244.
Lieutenant Colonels, Commanders and Wing Commanders will have between N7,552,046 and N8,739,205.
Majors, Lieutenant Commanders and Squadron Leaders will receive pensionable annual salaries ranging from N5,987,815 to N7,009,293.
Captains, Lieutenants and Flight Lieutenants will have annual pensionable salaries between N5,277,111 and N6,415,885, while Second Lieutenants, Midshipmen and Pilot Officers will have between N4,924,943 and N5,587,014.
Lower ranks also affected
The new structure also provides revised pensionable emoluments for non-commissioned personnel.
Warrant Officers across the three services will have annual pensionable salaries ranging from N4,525,780 to N5,173,449.
Master Warrant Officers will earn between N3,935,753 and N4,932,638, while Warrant Officers will have figures ranging from N3,455,892 to N4,345,165.
Staff Sergeants, Petty Officers and Flight Sergeants will have annual pensionable salaries of between N2,976,031 and N3,757,692.
Sergeants and Leading Seamen will receive between N2,808,064 and N3,164,813, while Corporals and Able Seamen will have pensionable annual salaries ranging from N2,477,709 to N2,734,367.
Lance Corporals and Seamen will have between N2,323,876 and N2,580,533 annually.
Privates, Ordinary Seamen and Aircraftmen will occupy the lowest band, with pensionable annual salaries ranging from N2,281,185 to N2,491,623.
The commission made clear that the figures contained in the schedule are strictly for pension purposes.
“This approval takes effect from 1st September 2026,” the circular stated.
It also directed government agencies and other institutions involved in the implementation of the new structure to channel enquiries to the National Salaries, Incomes and Wages Commission.
Implications for military pensioners
The latest decision is expected to affect pension calculations for retired military personnel because pension benefits are tied to approved pensionable emoluments.
It follows the Federal Government’s recent approval of a broader review of the remuneration of Armed Forces personnel.
The wider military salary adjustment reportedly introduced different percentage increases across the ranks, with junior personnel receiving relatively higher adjustments as part of efforts to improve welfare and morale.
The latest pension review is particularly significant against the backdrop of Nigeria’s persistent security challenges, which have placed considerable pressure on military personnel deployed in counter-insurgency and other internal security operations.
The constitutional basis for the review is Section 173(3) of the 1999 Constitution, which provides for the review of pensions every five years or whenever public servants’ salaries are reviewed, whichever comes earlier.
The new pensionable salary structure therefore provides a revised basis for calculating benefits for retired members of the Army, Navy and Air Force, with the new rates taking effect from September 1, 2026.
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